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2006 (1) TMI 534 - AT - Wealth-taxExtract: .......ot a case where only land portion was considered as an asset and valued so as to bring the same to tax. 9. Thus, on both these counts, we allow the appeals of the assessee and direct the Assessing Officer to exclude the value of Zeba Bagh property from the net wealth of the assessee. 10. In the result, all these appeals of the assessee are allowed.
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